Tinjauan Penerapan Akutansi Forensik Dalam Audit Investigatif BPKI

Mutaqin, Hendratna (2010) Tinjauan Penerapan Akutansi Forensik Dalam Audit Investigatif BPKI. S1 thesis, Universitas Mercu Buana.

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Abstract

ABSTRACT In Indonesia, to fight against corruption needs a lot of effort. One of them is to increase the ability of auditor who conduct investigative audit. Solving complex corruption cases can’t be done by layering control without enhancing audit technique especially in detecting person who conduct corruption. The purpose of this research is to be able to know apply forensic accounting in investigative audit in The Audit Board of Republic of Indonesia. Variables in this research are forensic accounting theory and investigative audit of The Audit Board of Republic of Indonesia. In addition, this research discover the correlation of forensic accounting in investigative audit and law emphasizing especially in corruption. The result of this research will show that guidance technique of investigatif audit of The Audit Board of Republic of Indonesia need improvement which based on both forensic accounting theory and manual Association of Certified Fraud Examiner (ACFE) to prevent white color crime which grow according to complexity financial transaction business later without the law in Indonesia being left behind.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 10 249
Call Number: SE/AK/10/323
NIM/NIDN Creators: 43208110062
Uncontrolled Keywords: AUDIT, forensic accounting, investigative audit, guidance technique of investigative audit.
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Admin Perpus UMB
Date Deposited: 26 Aug 2010 10:43
Last Modified: 29 May 2017 04:34
URI: http://repository.mercubuana.ac.id/id/eprint/23223

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